CA Exam 2021: ‘Chartered Accountant (CA) aspirants will have to appear for whole exams if the rules say so’, the Supreme Court on Wednesday while hearing a plea that sought opt-out option, extra attempt for candidates appearing in July-scheduled CA Exams 2021. A three-judge bench headed by Justice AM Khanwilkar clearly stated that it would not tweak rules or give undue relaxation in the name of coronavirus. “We will not tweak with the rules. You have to appear for the whole group, if you miss a paper, if you take a chance then you take a chance”, said the bench that also comprises Justices Dinesh Maheshwari and Aniruddha Bose. This comes a day after the apex court allowed the Institute of Chartered Accountants of India (ICAI) to conduct offline exams from July 5.Also Read - ICAI CA December 2021 Correction Window Open Now, Check Steps To Make Changes Here

Opt-Out Scheme: What Does The Supreme Court Order Say? Also Read - ICAI CA Exams 2021: BIG Update For Students Who Opted Out of July Cycle Exam

  • If any candidate who is attempting an exam gets COVID during the exam, he will be allowed to opt-out and it will not be treated as an attempt. They can give the exam in the next November cycle.
  • Candidates who have suffered personally or family members can be certified by a medical practitioner, or for that, he is disabled to appear for the exam, he should be allowed to opt-out and it should not be considered as an attempt, said the Supreme Court, adding that such candidate shall be permitted to repeat an old and new course in 2021 subject to conducive situations.
  • “The candidate need not produce RT-PCR report if medical certificate by registered medical practitioner for himself or family member is accompanied with a request for opting out”, said the apex court in the order.
  • In case of a last-minute change of exam centers, the Bench rejected the ICAI’s that if it’s in the same city, the candidate will not be allowed to opt-out. The Bench ruled that candidate should be allowed to opt-out and it will not be treated as an attempt.
  • With regard to logistical arrangements and infrastructure at the exam centre, ICAI shall ensure strict adherence to the SOP by competent authority including disaster management authorities.

Earlier on Tuesday, the ICAI presented detailed SOPs before the top court and had asserted that in case there is any last-minute change in the examination centres due to operational or logistical reasons, the candidates would be given an option to opt-out of the examination only in case of inter-city change. However, no opt-out option will be given where the change does not involve a change of the city. Also Read - CA December Exams 2021: ICAI Releases Schedule on icai.org | Check Dates And Other Important Details Here

Offline Exams to be Held From July 5

Earlier on Monday, the Supreme Court, while hearing a batch of pleas allowed the ICAI to conduct exams from July 5. The CA exams, conducted by the ICAI in May, were postponed due to the COVID-19 pandemic and are scheduled to be held from July 5-20.

ICAI had on Monday told the apex court that it is the most conducive time to hold CA exams as COVID-19 spread is now at a substantially low level, offering an opportune moment for chartered accountants to further their professional career. It had said that the present COVID situation in the country is similar to when this court had allowed ICAI to hold examinations in November 2020 and there is no reason to believe that it will not take adequate precautions.